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2009 (8) TMI 391

..... echnical Consultancy Service” and has imposed penalties on them. The demand of service tax is on the royalty received by the appellant from M/s. Dhariwal Tobacco Products Ltd. (‘DTPL’ for short) as consideration for transfer of the trade name ‘Manikchand’ and certain formulae to be used for the manufacture of Pan Masala, Gutka, etc. Held that- the Commissioner has not rendered any finding on the s .....

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..... anded service tax of over Rs. 64 lakhs from the appellant for the period 2001-2003 under the head Scientific or Technical Consultancy Service and has imposed penalties on them. The demand of service tax is on the royalty received by the appellant from M/s. Dhariwal Tobacco Products Ltd. ( DTPL for short) as consideration for transfer of the trade name Manikchand and certain formulae to be used for .....

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..... service to M/s. DTPL during the period of dispute. The learned counsel has also relied on the Tribunal s decision in the case of Navinon Ltd. v. CCE 2004 (172) ELT 400/[2007] 6 STT 411 (Mum. - CESTAT) and a line of other decisions including CCE v. M.R.F. Ltd. 2005 (179) ELT 472/1 STT 80 (Chennai - CESTAT). The point emerging from the cited decisions is that service tax was not leviable prior to 10 .....

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..... ut that the lower authority subsequently issued a corrigendum to the order passed by it. It is submitted that extensive changes were made in the original order-in-original through the corrigendum, which is not permissible in law. 5. We have considered the submissions. It appears from the records that royalty was received by the appellant as consideration for transfer of the trade name Manikchand a .....

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..... for the purpose of levy of service tax. The judicial authorities are also unanimous on the point that such transactions would not be exigible to service tax under any other heading prior to 10-9-2004. The relevant agreement also does not disclose any material in support of the Commissioner s finding. We have also noted that the learned Commissioner chose to impose a penalty on the appellant under .....

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